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This measure is about technical clarifications of the relief rules, including what is eligible for relief.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
Information on whether you need approval to put on certain types of regulated entertainment.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Information for entertainers and musicians, from non-visa national countries, such as EU Member States and the US, visiting the UK for performance and work.
"Northern Region Judge J Holbrook and Members Mr I James sitting on 14 March 2019"
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